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THE PHILADELPHIA CODE
TITLE 1. GENERAL PROVISIONS
TITLE 2. CITY-COUNTY CONSOLIDATION
TITLE 3. AIR MANAGEMENT CODE
TITLE 4. THE PHILADELPHIA BUILDING CONSTRUCTION AND OCCUPANCY CODE
TITLE 4.1. ELECTRICAL CODE
TITLE 4.2. PROPERTY MAINTENANCE CODE
TITLE 5. FIRE PREVENTION CODE
TITLE 6. HEALTH CODE
TITLE 7. HOUSING CODE
TITLE 8. PLUMBING CODE
TITLE 9. REGULATION OF BUSINESSES, TRADES AND PROFESSIONS
TITLE 10. REGULATION OF INDIVIDUAL CONDUCT AND ACTIVITY
TITLE 11. STREETS
TITLE 12. TRAFFIC CODE
TITLE 13. WATER AND SEWER
TITLE 14. ZONING AND PLANNING
TITLE 15. PARKS AND RECREATION
TITLE 16. PUBLIC PROPERTY
TITLE 17. CONTRACTS AND PROCUREMENT
TITLE 18. COMMERCE
TITLE 19. FINANCE, TAXES AND COLLECTIONS
TITLE 20. OFFICERS AND EMPLOYEES
TITLE 21. MISCELLANEOUS
TITLE 22. PUBLIC EMPLOYEES RETIREMENT CODE
§ 19-3402. Imposition and Rate of the Excise Tax.
   (1)   There is hereby imposed an excise tax on the purchase, rental or licensing of space on any building, parcel, Sign Support Structure or newsstand located in the City for the purpose of installing, placing or maintaining an Outdoor Advertising Sign. 658
   (2)   The excise tax shall be collected by an Outdoor Advertising Company at the time the Purchase Price is paid, and shall be remitted by the Outdoor Advertising Company to the City in accordance with rules and regulations to be promulgated by the Department.
   (3)   The rate of tax shall be seven percent (7%) of the Purchase Price.

 

Notes

658
   Amended, Bill No. 120754 (approved January 23, 2013), effective July 1, 2013.

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